Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
This Division establishes the " Single Touch Payroll " reporting framework.
Employers must (unless they are exempt) notify the Commissioner of certain amounts that relate to payments in respect of their employees.
Employers may notify the Commissioner of certain other amounts on a voluntary basis.
In many cases, this Division has the effect of bringing forward the due date for notification or reporting under other provisions. Notifying under this Division may satisfy an employer ' s obligations to notify or report under the other provisions.
|389-5||Required reporting by employers|
|389-15||Voluntary reporting by employers in relation to taxation laws|
|389-20||Effect on reporting requirements under Subdivision 16-C|
|389-25||Grace periods for correcting false or misleading notifications|
|389-30||Voluntary reporting by employers in relation to child support laws|